Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 22
The risk management mechanism of a financial holding company shall at least include the following matters:1. Monitoring the capital adequacy of the financial holding company and of all subsidiaries based on their respective business scale, credit, market, and operational risks, and future business trends.2. Adopting adequate long- and short-term financing principles and guidelines and establishing management mechanisms for measuring and monitoring the liquidity positions of the financial holding company and of all subsidiaries, by which to measure, monitor, and manage the liquidity risks of the financial holding company and of all subsidiaries.3. Making various investment allocations after having considered the overall risk exposure, equity capital, and characteristics of liabilities of the financial holding company, and establishing various measures to manage investment risks.4. Establishing uniform assessment methodologies for rating and classifying the quality of assets of the financial holding company and of all subsidiaries, calculating and controlling large risk exposures of the financial holding company and its subsidiaries, carrying out periodic reviews, and faithfully setting aside allowances or reserves for loss.5. Identifying, assessing, and measuring potential emerging risks, and implementing risk response strategies.
中文原文 金融控股公司及銀行業內部控制及稽核制度實施辦法第22條
金融控股公司之風險管理機制應至少包括下列事項：
一、依金融控股公司及其子公司業務規模、信用風險、市場風險與作業風險狀況及未來營運趨勢，監控金融控股公司及其子公司資本適足性。
二、訂定適當之長短期資金調度原則及管理規範，建立衡量及監控金融控股公司及其子公司流動性部位之管理機制，以衡量、監督、控管金融控股公司及其子公司之流動性風險。
三、考量金融控股公司整體暴險、自有資本及負債特性進行各項投資配置，建立各項投資風險之管理。
四、建立金融控股公司及其各子公司一致性資產品質及分類之評估方法，計算及控管金融控股公司及其子公司之大額暴險，並定期檢視，覈實提列備抵損失或準備。
五、辨識、評估及衡量潛在新興風險，並採行風險因應策略。
一、依金融控股公司及其子公司業務規模、信用風險、市場風險與作業風險狀況及未來營運趨勢，監控金融控股公司及其子公司資本適足性。
二、訂定適當之長短期資金調度原則及管理規範，建立衡量及監控金融控股公司及其子公司流動性部位之管理機制，以衡量、監督、控管金融控股公司及其子公司之流動性風險。
三、考量金融控股公司整體暴險、自有資本及負債特性進行各項投資配置，建立各項投資風險之管理。
四、建立金融控股公司及其各子公司一致性資產品質及分類之評估方法，計算及控管金融控股公司及其子公司之大額暴險，並定期檢視，覈實提列備抵損失或準備。
五、辨識、評估及衡量潛在新興風險，並採行風險因應策略。